A detailed critique by the National Taxpayer Advocate blog arguing that the program's complexity and lack of awareness among underserved communities have hindered its success. Publication 5788 (5-2023) - IRS
An IRS Statistics of Income (SOI) study that identifies market segments with the greatest potential for increasing participation in free electronic filing programs. 3. Critical Oversight and Future Directions Irs Tax Forms Free
Published in the Journal of Public Economics , this NYU/ScienceDirect paper provides field experiment data showing how outreach regarding free tax preparation methods modestly increases filing rates and the claiming of refundable credits. A detailed critique by the National Taxpayer Advocate